我国地方税体系建设的制约因素与完善对策

随着“营改增”的全面实施，地方税收体系中失去了主体税种，房产税等小税种难以承担支撑地方税收体系大任，作为直接税的所得税虽然占有比例较高，却都属于共享税。我国地方税体系之所以难以建立，除了经济结构和收入分配不合理等客观条件外，主要是其在税制建设过程中，受到诸多因素的阻碍，如法治建设落后、配套制度不健全、征管机制不完善等。在这一背景下，从我国地方税收收入影响地方财力保障的程度入手，对我国地方税体系建设中的制度性障碍进行分析研究，并提出了基本对策。

Restriction Factors and Countermeasures of Local Tax System Construction in China

With the full implementation of the “Business Tax Replaced with VAT” and local tax system lost the main taxes，property taxes and other taxes are difficult to bear responsibility of local tax system support.Although they are as a direct tax income tax having a higher percentage，they belong to a Shared tax.The local tax system in China is difficult to establish，in addition to the objective conditions such as the economic structure and unreasonable income distribution，mainly because during the tax system construction process，there are many factors hindering the process，such as the lag of the construction of the rule of law，the imperfect supporting system，and the imperfect management mechanism.In this context，starting with the influence of local tax revenue on local financial resources，this paper analyzes the institutional obstacles in the construction of local tax system in China,and puts forward the basic countermeasures.